Disposed¶21

Champalal Panaka v. the Commissioner of Commercial Taxes and Goods and Services Tax, Cuttack Odisha

Orissa HC12 Feb 2026WP(C)/2199/2026

Case brief

AI extract

What is this about?

GST registration cancellation; revocation application; condonation of delay; proviso to Rule 23 Odisha GST Rules (OGST Rules); Odisha Goods and Services Tax Act, 2017; coordinate Bench order in M/s. Mohanty Enterprises (W.P.(C) no.30374 of 2022, order dated 16.11.2022) followed; deposit of tax, interest, late fee, penalty; writ petition disposed; Champalal Panaka; Commissioner of Commercial Taxes and GST, Odisha.

What did the court decide?

Condonation of delay in invoking the proviso to Rule 23 of the OGST Rules; petitioner's application for revocation of cancelled GST registration to be considered in accordance with law, subject to deposit of all taxes, interest, late fee, penalty etc. and compliance with other formalities. ¶21

Champalal Panaka Vs the Commissioner of Commercial Taxes… — GST and Indirect Tax | Orissa HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, whose registration under the Odisha Goods and Services Tax Act, 2017 was cancelled, is entitled to relief including condonation of delay in invoking the proviso to Rule 23 of the OGST Rules so that his application for revocation may be considered, subject to payment of dues.

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Court's answer

Making the same direction as in the coordinate Bench order in M/s. Mohanty Enterprises, the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules is condoned and, subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, his application for revocation will be considered in accordance with law; relief is granted in the interest of revenue.

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Detailed headnote1 paragraphs

High Court of Orissa at Cuttack (Chief Justice Harish Tandon and Justice M.S. Raman) disposed of W.P.(C) No.2199 of 2026 (Champalal Panaka v. The Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and another). The petitioner's registration under the Odisha Goods and Services Tax Act, 2017 had been cancelled by order dated 20th July, 2024, following a show cause notice dated 14th May, 2024. Following the coordinate Bench order dated 16th November, 2022 in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others), whose paragraph-2 the Court reproduced, the Court made a likewise direction: the delay in invoking the proviso to Rule 23 of the OGST Rules is condoned, and subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, his application for revocation will be considered in accordance with law. Relief was granted in the interest of revenue.

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.2199 of 2026

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Champalal Panaka

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…. Petitioner

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Mr. Sriman Arpit Mohanty, Advocate -versus-

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…. The Commissioner of Commercial Opposite Parties Taxes and Goods and Services Tax, Odisha and another

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Mr. Sheshadeba Das, Additional Standing Counsel

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CORAM:

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HON’BLE THE CHIEF JUSTICE AND

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HON’BLE MR JUSTICE MURAHARI SRI RAMAN

ORDER

Order No.

01 .

12.02.2026

1. Mr. Sriman Arpit Mohanty, learned counsel appears on behalf of petitioner and submits, under challenge is show cause notice dated 14^th May, 2024 followed by order dated 20^th July, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16^th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others) . He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.

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2 . Mr. Sheshadeba Das, learned Additional Standing Counsel appears on behalf of the opposite parties-Department.

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Page 1 of 2

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3. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra).

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" 2. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law."

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Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.

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4. The writ petition is disposed of.

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(Harish Tandon) Chief Justice

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(M.S. Raman)

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Judge

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Sisira/